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2019 (12) TMI 124 - AT - Service TaxRefund of the unutilized CENVAT credit - input services - Business Support Services - Clearing and Forwarding Services - Management Consultant Service - Manpower Recruitment Services - Renting of Immovable Property services - Rent-a-Cab services - Insurance services - Business Auxiliary and Cleaning / Housekeeping services - Commercial Training and Coaching services - Club or Association Services - HELD THAT:- It is seen from the definition of input services that when the services have been used for providing output service, the same are eligible for credit. In the present case, the department does not allege that these services were not used by the appellant. Event management service - HELD THAT:- On perusal of invoices, it can be seen that the amount has been incurred only for the training for fire and safety measures and not for any outdoor catering service. Further, the club or association service have been availed for obtaining membership in NASSCOM, American Chamber of Commerce and International Market Assessment - refund allowed. Rent-a-cab service - HELD THAT:- The credit is denied for this service as the appellant is not disputing the claim in respect of rejection of refund in regard to rent-a-cab service. The impugned order is modified to the extent of allowing the credit /refund in respect of these services given except rent-a-cab service - Appeal allowed in part.
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